Recovery proceedings cannot be initiated When Appeal Filed Against Assessment Order

Tvl. R. Selvarathinam Vs Deputy State Tax Office -II (Madras High Court) Summary: The Madras High Court, in the case of Tvl. R. Selvarathinam v. Deputy State Tax Officer-II, ruled that recovery proceedings cannot be initiated while an appeal against an assessment order is pending. The petitioner challenged the order dated April 30, 2024, issued under Section 73 of the Tamil Nadu GST Act, 2017, seeking to restrain the revenue department from recovering the assessed tax, including interest and penalties, from the petitioner’s bank account. Despite responding to a show cause notice issued in Au...